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I-3, r. 1 - Regulation respecting the Taxation Act

Section 83r2
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83R2. Despite section 83R1, a taxpayer whose business includes the breeding and raising of animals may elect in prescribed form for the taxation year and subsequent taxation years to value each animal of a particular species in the manner described in section 83R5.
However, where the aggregate value of all the animals of a particular species exceeds the fair market value of those animals, the latter may nevertheless be valued at their fair market value.
s. 83R3; O.C. 1981-80, s. 83R3; R.R.Q., 1981, c. I-3, r. 1, s. 83R3; O.C. 1463-2001, s. 29; O.C. 134-2009, s. 1.
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